https://www.taxtmi.com/caselaws?id=759906 The CESTAT New Delhi set aside the impugned order and allowed the appeal by remand. The case involved violation of natural justice principles regarding cross-examination rights when statements recorded under Section 14 of the Central Excise Act, 1944 were used as evidence. The Tribunal held that when statements recorded before Central Excise Officers are relied upon, the opposing party has a fundamental right to cross-examine the statement makers under Section 9D(1)(b). The matter was remanded to the Commissioner (Appeals) to re-adjudicate, providing the appellant opportunity to cross-examine all witnesses whose statements were relied upon in the proceedings. en-us Wed, 09 Oct 2024 00:00:00 +0530 Fri, 11 Oct 2024 08:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759906 The CESTAT New Delhi set aside the impugned order and allowed the appeal by remand. The case involved violation of natural justice principles regarding cross-examination rights when statements recorded under Section 14 of the Central Excise Act, 1944 were used as evidence. The Tribunal held that when statements recorded before Central Excise Officers are relied upon, the opposing party has a fundamental right to cross-examine the statement makers under Section 9D(1)(b). The matter was remanded to the Commissioner (Appeals) to re-adjudicate, providing the appellant opportunity to cross-examine all witnesses whose statements were relied upon in the proceedings. Case-Laws Service Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759906